We look at the division of 97442618 by 27 
The aim is to understand the frequency of 27 in 97442618.

Advancing to step 1:
27 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 27

Going ahead to step 2:
When dividing 97 by 27, we get 3 with a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 81 from 97, we get 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 27

Let's proceed to step 3:
27 goes into 164 6 times with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtract 162 from 164 to get 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 27

Moving on to step 4:
When dividing 24 by 27, we get 0 with a remainder of 24.
The next digit of our result is 0. 
Result so far: 360.0
If we subtract 0 from 24, we get 24.
Grab the next digit (2) from the dividend, add it to 24, then carry on: 242 / 27

Step 5:
27 goes into 242 8 times with a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 3608.0
Subtracting 216 from 242 leaves us with 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 27

Step 6:
27 can be fit into 266 9 times, resulting in a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 36089.0
Subtracting 243 from 266 leaves us with 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 27

Moving on to step 7:
231 divided by 27 is 8 with a remainder of 15.
Write down 8 as next digit of the result. 
Result so far: 360898.0
Deduct 216 from 231 and we're left with 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 27

Moving on to step 8:
158 divided by 27 is 5 with a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 3608985.0
Subtracting 135 from 158 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 9:
When dividing 230 by 27, we get 8 with a remainder of 14.
The next digit of our result is 8. 
Result so far: 3608985.8
If we take 216 away from 230, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
The number 27 fits into 140 5 times, leaving a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 3608985.85
If we subtract 135 from 140, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 11:
27 goes into 50 1 times with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 3608985.851
The remainder is 23 after subtracting 27 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 12:
The number 27 fits into 230 8 times, leaving a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 3608985.8518
If we take 216 away from 230, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 13:
The number 27 fits into 140 5 times, leaving a remainder of 5.
The next digit of our result is 5. 
Result so far: 3608985.85185
The remainder is 5 after subtracting 135 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 14:
27 can be fit into 50 1 times, resulting in a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 3608985.851851
Deduct 27 from 50 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 15:
When dividing 230 by 27, we get 8 with a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 3608985.8518518
Deduct 216 from 230 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 16:
If we divide 140 by 27, we get 5 and a remainder of 5.
The next digit of our result is 5. 
Result so far: 3608985.85185185
Deduct 135 from 140 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

After the division, we end up with 3608985.85185185 and a remainder of 5e-09.